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Match the Term and the Definition

Question 103

Essay

Match the term and the definition.Not all definitions will be used.
_____ Cash inflow
_____ Property,plant,and equipment
_____ Comparative balance sheet
_____ Free cash flow
_____ Noncash investing and financing activities
_____ Net income
_____ Statement of cash flows
_____ Cash outflow
_____ Amortization add back
A.A financial statement that tracks the flow of cash into and out of a company according to the three types of activities that generate the flows.
B.Cash flows in excess of net income.
C.These are reported in a supplement or in the notes section rather than within the body of the statement of cash flows.
D.A balance sheet that shows the financial results of several companies in an industry; it is used to calculate the quality of income ratio.
E.Results from activities such as sales of goods and assets,receipt of dividends and interest.
F.Cash a company receives that is not subject to income tax.
G.Purchases and sales of this are classified as investing activities.
H.Is the starting point for calculating operating cash flows with the direct method.
I.Positive net cash flows in excess of property,plant,and equipment replacement and dividends.
J.The percent of a company's net cash flow that comes from investing and financing activities.
K.An adjustment made when using the indirect method of calculating cash flows from operating activities.
L.Is the starting point for calculating operating cash flows with the indirect method.
M.Purchases and sales of this are classified as operating activities.
N.A balance sheet that shows the starting and ending balance of the different accounts; it is used to calculate the net cash flow from operating activities.
O.Results from activities such as purchases of goods and assets,payment of debt,dividends and taxes.

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